• 100% comfortSoft cotton
• Double-needle stitching throughout
• Coverseamed neck with lay flat collar
• Tag-free neck label
• Shoulder-to-shoulder tape
• Comfortable rib knit cuffs
• Sport Grey is 99% cotton, 1% polyester; Light Steel is 90% cotton, 10% polyester

The 31st Infantry Regiment ("Polar Bears") of the United States Army was formed on 13 August 1916, and was part of USAFFE's Philippine Division during World War II. The unit is rare in that it was formed and has spent most of its life on non-American soil.The regiment is the third to bear the designation; the first was formed for the War of 1812 and disbanded in 1815. The second was created from the 3rd Battalion of the 13th Infantry on 28 July 1866, in the reorganization of the U.S. Army following the American Civil War. The second organization to be called the 31st Infantry was consolidated with its sister regiment the 22nd Infantry (also formed out of the 13th) in an 1869 reorganization.